This study deals with appreciating the role of both governance system and executives cognitive and attitudinal aspects in the innovation decision-making. | The role of board independence on R D investment choice decided by committed managers The cognitive management of executives discretion Accounting 2 2016 11 30 Contents lists available at GrowingScience Accounting homepage ac The role of board independence on R amp D investment choice decided by committed managers The cognitive management of executives discretion Fadhila Hamzaa and Anis Jarbouib a Phd Student in Finance and Accounting Methods University of Sfax ISAAS 3018 Tunesia b Doctor and HDR financial and accounting Associate Professor of Universities Higher Institute of Business Administration ISAAS University of Sfax Tunesia CHRONICLE ABSTRACT Article history This study deals with appreciating the role of both governance system and executives cognitive Received June 5 2015 and attitudinal aspects in the innovation decision-making. After discussing the theoretical Received in revised format relationship between board independence and CEOs attitude and behavior we are advancing August 16 2015 an empirical model testing the correlation between the managers attitude and behavior towards Accepted December 21 2015 Available online innovation and his psychological commitment level. The CEOs commitment bias and attitude December 24 2015 constituent were measured using questionnaire. The data analysis was performed using the Keywords Bayesian network method on 220 Tunisian executives. Empirical results confirm the Commitment Bias theoretical prediction and shows that processing with persuasive mechanism does not have an Board Independence effective role on the alignment of the manager s attitude and behavior in key tasks such Innovation Decision innovation decision. CEOs authentic behavior was more related to an important manager Managerial Discretion involvement in this behavior rather than to persuasive effort committed by outside directors to Bayesian Network Methods make him contract this action. CEOs attitude and behavior towards
